Canada employment amount – Personal income tax
- Federal: Line 31260
- Provincial or territorial: Not applicable
- Tax year: 2025| Prior tax years: 2024 and earlier
You may be able to claim the Canada employment amount if you earned employment income during the year.
The Canada employment amount provides general tax recognition of work-related expenses.
If you are claiming this amount for someone who died, special rules may apply. To learn more: Line 31260 – Canada employment amount, for someone who died.
On this page
Who can claim the Canada employment amount
Generally, you can claim the Canada employment amount if you meet all of the following conditions:
You are reporting employment income on line 10100 or line 10400 (or both) for the year
You are not self-employed
Example of someone who can claim the Canada employment amount
You are a cook who worked for an employer and received $35,000 in employment income in 2025. You reported this income on line 10100 of your return and did not report any self-employment income.
Since both of the conditions are met, you can claim $1,471 (the maximum amount for 2025) on line 31260 of your return.
How much you can claim
You can claim whichever amount is less:
- $1,471 (maximum amount for 2025)
- total of amounts on line 10100 and line 10400 of your return
Prior years
Maximum claim amounts for prior years
Maximum amounts for prior years Year Amount 2024 $1,433 2023 $1,368 2022 $1,287 2021 $1,257 2020 $1,245 2019 $1,222 2018 $1,195 2017 $1,178 2016 $1,161 2015 $1,146
How to claim this amount
Enter the amount you determined above on line 31260 of your tax return.